Lion Corporation Ratios and Metrics

Market cap in millions JPY. Fiscal year is January - December.

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May '26 May 7, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	429,917	456,200	487,133	372,218	430,328	446,857
Market Cap Growth	-9.85%	-6.35%	30.87%	-13.50%	-3.70%	-38.47%
Enterprise Value	395,767	424,317	450,876	346,207	367,375	390,082
Last Close Price	1554.00	1649.00	1729.32	1260.89	1430.99	1429.08
PE Ratio	15.60	16.54	22.98	25.45	19.61	18.81
Forward PE	16.75	18.34	23.72	19.68	22.38	20.29
PS Ratio	1.02	1.08	1.18	0.92	1.10	1.22
PB Ratio	1.23	1.31	1.54	1.25	1.54	1.69
P/TBV Ratio	1.58	1.68	1.79	1.45	1.79	1.97
P/FCF Ratio	19.04	20.21	19.03	58.66	18.33	-
P/OCF Ratio	10.58	11.22	11.16	12.38	10.26	23.16
PEG Ratio	4.67	2.87	2.20	13.12	20.34	22.54
EV/Sales Ratio	0.94	1.00	1.09	0.86	0.94	1.07
EV/EBITDA Ratio	7.02	7.93	9.14	8.18	8.66	8.47
EV/EBIT Ratio	11.22	13.10	15.99	15.66	14.85	12.26
EV/FCF Ratio	17.53	18.80	17.61	54.56	15.65	-
Debt / Equity Ratio	0.08	0.08	0.09	0.10	0.12	0.03
Debt / EBITDA Ratio	0.53	0.53	0.60	0.72	0.76	0.18
Debt / FCF Ratio	1.25	1.25	1.16	4.78	1.37	-
Net Debt / Equity Ratio	-0.17	-0.17	-0.23	-0.18	-0.25	-0.33
Net Debt / EBITDA Ratio	-1.12	-1.12	-1.47	-1.30	-1.62	-1.93
Net Debt / FCF Ratio	-2.65	-2.65	-2.83	-8.70	-2.94	4.94
Asset Turnover	0.82	0.82	0.84	0.84	0.87	0.85
Inventory Turnover	4.25	4.25	4.10	4.04	4.08	3.86
Quick Ratio	1.24	1.24	1.25	1.12	1.22	1.20
Current Ratio	1.87	1.87	1.77	1.62	1.68	1.67
Return on Equity (ROE)	9.35%	9.35%	7.84%	5.78%	8.49%	9.98%
Return on Assets (ROA)	3.95%	3.95%	3.58%	2.89%	3.45%	4.61%
Return on Invested Capital (ROIC)	9.07%	9.59%	8.66%	7.28%	9.46%	15.43%
Return on Capital Employed (ROCE)	8.30%	8.30%	7.90%	6.40%	7.50%	11.00%
Earnings Yield	6.42%	6.05%	4.35%	3.93%	5.10%	5.32%
FCF Yield	5.25%	4.95%	5.25%	1.70%	5.45%	-4.03%
Dividend Yield	2.19%	1.82%	1.56%	2.06%	1.75%	1.68%
Payout Ratio	29.06%	29.06%	34.39%	50.50%	31.43%	29.35%
Buyback Yield / Dilution	0.20%	0.20%	2.59%	0.16%	2.04%	-0.03%
Total Shareholder Return	2.44%	2.02%	4.15%	2.22%	3.79%	1.65%

Source: S&P Global Market Intelligence. Standard template. Financial Sources.